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V0819-19 ·16 April 2019 ·consulta-vinculante Medium impact
Tax

Cooking courses are VAT exempt only if subjects are included in official curricula

A consulting and teaching entity has enquired whether its cooking courses are exempt from VAT and how to apply the pro rata rule. The DGT has ruled that exemption depends on whether the subjects taught are included in the curricula of the educational system.

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2019-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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